The Department of Agriculture submitted for advance decision the claim by a former employee of the Forest Service for reimbursement of real estate expenses incurred incident to a permanent change of station. The claimant transferred from an overseas position with the Department of Defense to a position with the Forest Service in Alaska. After his arrival in Alaska, the claimant made a nonrefundabl...

EMPLOYEE NOT ENTITLED TO REAL ESTATE EXPENSES INCURRED IN BUYING A HOUSE IN ALASKA SINCE HIS OLD AND NEW OFFICIAL DUTY STATIONS WERE NOT WITHIN THE UNITED STATES. AS A RESULT OF THE TRANSFER THE PURCHASE OF THE HOUSE WAS NOT CONSUMMATED AND SELLER RETAINED EMPLOYEE'S DEPOSIT AS LIQUIDATED DAMAGES. EMPLOYEE MAY HAVE THOSE EXPENSES REIMBURSED AS MISCELLANEOUS EXPENSES TO THE EXTENT AUTHORIZED UNDER...